Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1507
Authentication of secretary's records; fees for searching for documents
# A.
Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated under his signature, and when so authenticated, shall be evidence in all courts of this state, with the same force and weight as the originals thereof. For authenticating any such copy, the secretary may charge a fee not to exceed twenty-five dollars.
# B.
Fees for searching for tax returns. In any case where the taxpayer requests or authorizes the release of copies of any previously filed tax returns or any other document subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee, regardless of whether or not the information is located. The fee associated with searching for any return or document shall not exceed fifteen dollars for each year or period requested.
For a certified copy of a return or other document, the search fee for each year or tax period requested shall not exceed twenty-five dollars.
# C.
The secretary shall establish by rules and regulations promulgated pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a copy of any document in its records as a true copy, and to collect fees and costs associated with searching for tax returns and correspondence. The fee schedule may be modified by rule or regulation as deemed necessary by the secretary.
# D.
Money received by the secretary from all fees imposed pursuant to this Section shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.
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In this chapter (37 sections)
- 47:1501 · Definitions
- 47:1502 · Administration by collector
- 47:1502.1 · Merger and consolidation of state tax collector for the…
- 47:1503 · Powers of authorized representatives of collector
- 47:1504 · Organization of Department of Revenue
- 47:1504.1 · Criminal history information; access to federal tax…
- 47:1505 · Collector's bond
- 47:1506 · Collector's records
- 47:1506.1 · Microfilm or microfiche records; electronic digitized…
- 47:1507 · Authentication of secretary's records; fees for searching for…
- 47:1508 · Confidentiality of tax records
- 47:1508.1 · Unauthorized disclosure of information
- 47:1509 · Publication of tax information
- 47:1510 · Preservation of returns and reports
- 47:1511 · Power to make rules and regulations
- 47:1512 · Power to employ counsel; attorney fees
- 47:1513 · Power to administer oaths
- 47:1514 · Power to extend time to file returns and pay tax
- 47:1515 · Prohibition of class action lawsuits
- 47:1515.1 · Sales tax refund; new housing construction
- 47:1515.2 · Authority to collect fees; office of conservation
- 47:1515.3 · Authority to collect severance taxes; Department of…
- 47:1516 · Out-of-state debt collection
- 47:1516.1 · In-state debt collection
- 47:1517 · Tax exemption budget
- 47:1517.1 · Tax incentives; state agencies and state offices that…
- 47:1517.2 · Tax incentive and economic development program evaluation…
- 47:1518 · Authority to require whole-dollar reporting on tax returns
- 47:1519 · Payment of taxes by electronic funds transfer; credit or…
- 47:1520 · Electronically filed returns; signatures
- 47:1520.1 · Electronically filed returns; signatures and direct deposit
- 47:1520.2 · Electronically filed claims for refunds; overpayment of…
- 47:1521 · Immediate disposition of collections
- 47:1522 · Alternative dispute resolution
- 47:1523 · Reciprocal agreements; federal government
- 47:1524 · Tax credit registry; requirements; limitations
- 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…